- 9 - maintained the residence. See id. He testified that his “rent arrangements are nominal,” and that he provides help around the house for his elderly parents. Any expenses petitioner incurred while away from Aliquippa in 1996 were not traveling expenses within the meaning of section 162(a)(2) and are not deductible thereunder. See id. We hold that petitioner is not entitled to a deduction in any amount for employee business expenses. The third issue for decision is whether petitioner is liable for the section 6654(a) addition to tax for failure to make estimated Federal income tax payments for 1996. This Court has jurisdiction to review respondent’s determination of this addition to tax only if the taxpayer does not file a return for the taxable year. Sec. 6665(b)(2); Meyer v. Commissioner, 97 T.C. 555, 562 (1991). In this case, petitioner did not file the return until after the petition had been filed. However, the stipulation clearly states petitioner did file the return on October 12, 2000, and a copy of the return is attached to the stipulation as an exhibit. We therefore lack jurisdiction over this issue and cannot review respondent’s determination in this regard. The final issue for decision is whether petitioner is liable for the section 6651(a)(1) and (2) additions to tax for failure to file a return and pay the tax shown thereon. Paragraph (1) ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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